This section provides resources to help people study the laws on
taxation. It: 1. Explains common methods of tax fraud
perpetrated by companies, financial institutions, employers, private
individuals and public servants and is intended to help prevent
you from being injured by them; 2. Provides information intended
to facilitate an informed choice about whether one wishes to engage
in voluntary, avoidable, excise taxable activities;
3. Describes legitimate options that a sovereign American
can use to lawfully avoid (but not unlawfully "evade") excise taxable activities
or franchises and "domicile"
or "residence" in the forum state. To get started, please
read our free publication to the left entitled The Great
IRS Hoax. Then, please visit our Sovereignty Forms and
Instructions Online area to learn how to begin to apply what
you learn here to the process of preventing tax fraud by defending
your lawful and correct status. If you want to know MOST of
the government's tax litigation tactics, you can refer to the DOJ Tax Division
Criminal Tax Manual. Note that we don't intend to encourage
or advise any specific course of action to any third party, but
simply to provide educational materials that will facilitate a FULLY
INFORMED CHOICE on your part based on your own research and reading
of reasonable sources of belief (OFFSITE LINK). The reader
is also advised that these materials should not be used or applied
unless he/she meets the criteria specified in the Disclaimer page for the "Intended/Authorized
Audience For This Website" (section 2) and consents unconditionally
to abide by the Copyright/Software/User License appearing therein.

MSN Tax Board: General-not very many informed people here, and
Schnepper the host is very closed minded. There are at least
three attorneys on the board who regularly poopoo everything a tax
honesty advocate might say

"In the First Amendment, the Founding Fathers gave the free press
the protection it must have to fulfill its essential role in our
democracy. The press [and
this religious ministry] was to serve the governed, not the governors.
The Government's power to censor the press was abolished so that
the press would remain forever free to censure the Government. The press was protected so that it could bare the secrets of
government and inform the people. Only a free and unrestrained press
can effectively expose deception in government. And paramount among
the responsibilities of a free press is the duty to prevent any
part of the government from deceiving the people and
sending them off to distant lands to die of foreign fevers and foreign
shot and shell. In my view, far from deserving condemnation for
their courageous reporting, the New York Times, the Washington Post,
and other newspapers should be commended for serving the purpose
that the Founding Fathers saw so clearly. In revealing the workings
of government that led to the Vietnam war, the newspapers nobly
did precisely that which the Founders hoped and trusted they would
do."
[New York Times Co. v. United States, 403 U.S. 713 (1970)]

Tax Deposition Questions- (HOT!)expanded version of the We the People Truth in Taxation Hearing
questions. Over 700 questions with evidence proving irrefutably
that there is no requirement to pay or file income taxes for most
private persons.

The Joe Banister Story - (MP3, 11 MB) how one IRS criminal investigator
learned the truth about the income tax and was asked to resign when
he told his supervisors at the IRS about the findings of two years
of his own research. See his website at: http://www.freedomabovefortune.com

Evidence of Cover-Up in the
U.S. Supreme Court- Supreme court admits in this written transcript
of U.S. v. Sandra L. Craft (case # 00-1831) that there is no statute
that makes it a crime for failing to file an income tax return and
then says to the other justices that "We'd better not let the word
get out" ..."We'll keep it just among ourselves".

Are we in control of our own decisions? (OFFSITE LINK) - econonmist Dan Ariely talks about how governments rig forms to create the FALSE appearance of consent by the applicant. Very subtle. This area of psychology is what the IRS abuses to RIG its forms and enslave you.

Innocence Revealed (48 minutes, OFFSITE LINK) -video by
attorney Tom Crier revealing how judges and prosecutors
wrongfully label people as "tax protesters" and refuse to
entertain that THEY might be the criminals who refuse to protect
the REAL innocents.

Government Identity Theft, Form #05.046 (OFFSITE LINK)-legal proof that the government is engaging in systematic identity theft on the citizenship issue to STEAL from people. Also describes how to avoid or prevent it

Getting a USA Passport
as a "state National"-How to apply for a U.S. Passport
as a "state national" under 8 U.S.C. §1101(a)(21) rather than a STATUTORY "U.S. citizen" under 8 U.S.C. 1401 so you
can be a non-resident non-person

The Social
Contract or Principles of Political Right, book
by Jean Rousseau-a classic that describes the "citizenship contract".
Rousseau is the father of socialism and he describes being a
"citizen" as a contract or compact, just like Vattel in his Law of Nations

The 14th Amendment -
Law or Contract-How did we move from the "Common Law" where we are innocent until proven guilty and into the "Roman
Civil Law" where we must prove our innocence before government
agencies? This Treatise shows us how the 14th Amendment was used (as a Contract) to move the people out from under the Common Law and into the Roman Civil Law.

Alden's Citizens Manual-grade school text of 1869 that is
very enlightening on citizenship and which has Christian origins

“Where do wars and fights come from among you? Do they not come from your desires for pleasure [unearned money from the government]
that war in your members [and your democratic governments]? You lust [after other people's money] and do not have. You murder [the unborn to increase
your standard of living] and covet [the unearned] and cannot obtain [except by empowering your government to STEAL for you!].
You fight and war [against the rich and the nontaxpayers to subsidize your idleness].
Yet you do not have because you do not ask [the Lord, but instead ask the deceitful government]. You ask and do not receive,
because you ask amiss, that you may spend it on your pleasures.Adulterers and adulteresses! Do you not know that friendship with the
world [or the governments of the world] is enmity with God? Whoever therefore wants to be a friend of the world [or the
governments of the world, such as a "citizen", "resident", "taxpayer", or civil "person"]
makes himself an enemy of God.”
[James 4:4 , Bible, NKJV]

U.S.A. The Republic, Is The
House That Nobody Lives In-A detailed study as to how Congress
used the 14th Amendment to replace our Republican form
of government with a Democracy. This Treatise also details
how the 14th Amendment was used to make everyone "property"
of the United States that Congress can regulate under U.S.
Const., IV:3:2. This is a must read Treatise.

White Paper
on State Citizenship-Did you know that the Constitution
for the United States recognizes several status of citizenships?
Which citizen are you? Why is it important for
you to know what citizenship you possess?

Income
Tax Letter-a famous Creationist evangelical, sends out a
letter to his fans when they ask him about his position on Federal
Income taxes. Here is his letter, and note that it is
in 100% agreement with everything we say on this website and
in our Great
IRS Hoax book.

House of Representatives
Ex. Doc. 99, Feb. 1867(VERY
IMPORTANT!)- shows the distinction between "public"
and "private" employment is an "oath". Only those who
take an "oath", whether it be a perjury oath on a 1040 return
or on a W-4 form, are "public employees" subject to the I.R.C.

SEDM Jurisdictions Database
Online, Litigation Tool #09.004-Complete
ONLINE database of all jurisdictions within the USA, including all
50 states and territories. Describes major contacts, legal
points and authorities, court reporters, and web resources.
Links are activated so you can use this to locate resources
on the web. Excellent!

SEDM Jurisdictions Database, Litigation Tool #09.003-Complete
database of all jurisdictions within the USA, including all
50 states and territories. Describes major contacts, legal
points and authorities, court reporters, and web resources.
Links are activated so you can use this to locate resources
on the web. Excellent!

Tommy Cryer Memorandum-memorandum
of law summarizing licensed attorney reasons why he is not liable
to pay income tax. He was acquitted in July 2007 of all
counts in the indictment based on the content of this memorandum.
Excellent.

Demand for Verified Evidence of "Trade or Business" Activity:
Information Return, Form #04.007-Use this form in the case
where someone you work for or with may or definitely will file
a fraudulent Information Return against you, and you are not
engaged in a "trade or business". This prevents you from
having false or erroneous Information Returns filed against
you by educating companies and financial institutions about
their proper use. Information Returns include IRS Forms
W-2, 1042-S, 1098, and 1099.

Criminal Complaint
Attachment: Fraudulent Information Return, Form #04.402-use
this in combination with Form 04.006 above

Why I an Not Required
to File Affidavit, Form #07.103-Attach this to your response
to a collection notice asking you to file a return as a way
to explain why you sincerely believe you are not liable to.

Tax Form Attachment, Form #04.201- Attach this form to any
government or IRS form to prevent prejudicing your rights or
sovereignty through the abuse of presumption and to avoid
committing perjury under penalty of perjury. Part of the SEDM Forms Page

I-9 Form Amended, Form #06.028- People applying for new
jobs should use this form to prevent being falsely connected
with federal "employee" status per 5 U.S.C. §2105(a) or statutory
"U.S. citizen" status per 8 U.S.C. §1401. Part of the SEDM Forms Page

The Trade or Business Scam, Form #05.001- proves that Subtitle
A of the I.R.C. describes an indirect excise tax on a taxable
activity called a "trade or business" and is avoidable by avoiding
the activity.

Political Jurisdiction, Form #05.004- proves that federal
courts are violating the First Amendment and the Separation
of Powers Doctrine if they challenge your choice of citizenship,
domicile, or political affiliation.

Legal Requirement
to File Federal Income Tax Returns, Form #05.009- Use
this as an attachment in response to a CP-518 IRS letter, or
as part of a brief in response to criminal prosecution for "Willful
Failure to File" under 26 U.S.C. §7203.

Why Penalties are Illegal for Anything But Government Franchisees,
Employees, Contractors, and Agents, Form #05.010- Use this
as an attachment in response to a federal penalty collection
notice to prove that you aren't responsible to pay the assessed
penalty. Make sure you also follow the guidelines relating
to SSNs in the article entitled "About
SSNs/TINs on Government Forms and Correspondence"

Why the Government Can't Lawfully Assess Human Beings with an
Income Tax Liability Without Their Consent, Form #05.011-
Use this as an attachment in response to an IRS or state "Notice
of Proposed Assessment" or 90-day letter to show that the proposed
assessment is illegal. Make sure you also attach IRS form
4852's and corrected 1099's to zero out illegal reports of taxable
income using the links provided at the beginning of the memorandum

Silence as a Weapon
and a Defense in Legal Discovery, Form #05.021 -Describes
how to use your constitutional rights to prevent incriminating
yourself or prejudicing your Constitutional rights. Also
describes how to respond to such tactic.

Federal Enforcement Authority Within States of the Union, Form
#05.032-Proves that most federal law may only be enforced
against government employees, instrumentalities, agents, officers,
and benefit recipients.

De Facto Government Scam, Form #05.043- Proves that we don't have a real, de jure government, and explains all the ways this de facto government illegally expands and protects its own criminal extortion enterprise and protection racket.

The Money Laundering Enforcement Scam, Form #05.044- Proves that Money Laundering statutes are being abused by corrupted government as a means to compel financial institutions to become the equivalent of federal employment recruiters against their business associates.

Requirement for Due Process of Law, Form #05.045-Describes the Constitutional requirement for due process of law, and especially as it pertains to tax enforcement and collection.

Government Identity Theft, Form #05.046- This memorandum of law discusses and describes how government criminal identity theft occurs, how it is concealed and protected, how to prove it exists in a court of law, and remedies to fight it.

Tax Deposition Questions-(RED HOT!) a series of questions with evidence you can ask the IRS in a
deposition to plainly PROVE beyond any doubt that income taxes
are voluntary and it is fraudulent to claim income taxes are
mandatory.

Millie Poster -The
unaltered "Millie" poster can be seen at a lot of post offices,
libraries and public offices. It talked about giving out a SSN
and identity theft. This poster is VERY close in form and color
to this altered-for-truth Millie poster. But with this
"Millie" poster modified for truth, the freedom lover can have
some fun. Replace the government's posters with this one.

Oklahoma City Delegation Order 150 - clearly shows that
IRS Revenue Officers DO NOT have the delegated authority to
prepare 1040 Substitute For Returns (SFR's) assessments for
Subtitle A income taxes if "taxpayer" won't assess himself by
preparing such a form

Defeating the Anti-Injunction Act- Many people claim that
the Anti-Injunction Act (26
U.S.C. §7421) prevents you from being able to sue in Federal
District Court for a refund or to stop collection or seizure
of property without first paying the tax up front. This
article thoroughly debunks that notion.

De Facto Government Scam, Form #05.043 (OFFSITE LINK)-Proves
that we don't have a real, de jure government, and explains
all the ways this de facto government illegally expands and
protects its own criminal extortion enterprise and protection
racket.

Its Time to Walk Out of Hell -Thomas Sheridan. A very accurate and interesting description of the people behind government corruption, the new world order, and the corporatization and privatization of the government: PSYCHOPATHS

Do you
have a right to police protection?-(HOT!) The law and the courts say emphatically NO? Then why do
we even have or need government at all? Who is the servant
here? Worst yet, what gives them the right to DEMAND our
tax money if we don't even have the right to DEMAND that they do their ONLY legitimate function: public protection?
TREASON!

The REAL Terrorists: Corrupt Judges-freedom advocates are
not terrorists. Corrupt judges with a financial conflict of
interst and who keep the truth from the courtroom with a variation
of this video tactic are the REAL terrorists. They SILENCE and
sanction those trying to speak the truth

Juris
Imprudence-information on how to get a judge indicted by
the grand jury because he is corrupt

What You
Need to Know About Section 1203-internal IRS pamphlet, Document
10997, which describes in plain English for revenue Offices
the practical moral and ethical requirement upon them as a result
of the IRS Restructuring and Reform Act

Its Time to Walk Out of Hell -Thomas Sheridan. A very accurate and interesting description of the people behind government corruption, the new world order, and the corporatization and privatization of the government: PSYCHOPATHS

The 16th Amendment ratification in February 1913 was a fraud on
the Part of the lame duck Secretary of State Philander Knox.
Read about various state Efforts to Nullify the 16th Amendment based
on that fraud.

Kentucky 16th Amendment
Nullification--David Green of the Institute of American Patriotism
is heading up an effort in Kentucky to pass a state senate resolution
to nullify Kentucky's ratification of the 16th Amendment.
Read about it here.

16th Amendment Never
Ratified The law that the government claims started income taxes
was fraudulently ratified by Philander Knox, an outgoing lame duck
Secretary of State who was probably bribed into declaring ratification
complete in 1913. Interestingly, this was the same year the
Federal Reserve Act was passed!

Who Was Philander Knox? Learn the story behind the Secretary of State who committed
fraud by claiming that the 16th Amendment to the Constitution was
properly ratified.

(NOTE:
Right after we posted the entries below on our website in
Feb. 2002, the IRS had the Dept. of Commerce password protect
these areas so only they can access them! Previously
they were public domain. Call the Dept of Commerce
and complain that this violates the Freedom of Information
Act!)

Dept.
of the Treasury Organization-off the Treasury website on
5-10-02. Treasury removed this from their website on 5-20-02
after we mentioned it in a new section of our Great IRS Hoax
book (section 8.4.1 entitled "How Does the Government Apply
Duress and What is the Remedy for It?"). Look at where
the IRS is: its NOT under the Under-Secretary for Enforcement
because it isn't authorized to do enforcement functions!

Testimony of David Burnham on IRS Abuses -David Burnham,
author of A Law Unto Itself: The IRS and the Abuse of Power,
tells the Senate of the historical use of the IRS as a political
hit squad and the need for investigation and oversight. (background)

Grace Commission Report-This
report, published by a commission appointed by President Ronald
Reagan, proves that your federal income taxes don't go to fund the
federal budget, but instead are used to pay debts only to the Federal
Reserve. That makes us Taxpayers into illegal Peons in violation
of 18 U.S.C. Section 1581. How does it feel to be a peon (a
person subjected to involuntary slavery to pay off a debt)?

The Bible on Taxes -the
Bible contains some interesting comments regarding the subjects
of taxation by the "kings of the earth."

The Collective Entity
Rule: Background --This article describes the collective
entity rule to show how citizens can be deprived of their constitutional
rights by being treated as a collective entity rather than a "natural
born person".

Case History of C.
Hansen- A chronology of dealings by one of our readers discovering
and implementing the tools, documents, truths, and realities about
federal and state income taxes described on this site

Wesley Snipes Criminal
Tax Indictment Documents-publicly available documents received
from third parties. Snipes was indicted for conspiracy to
defraud the government and six counts of failure to file.
He was acquitted of all charges except three counts of failure to
file

Tax Manifesto (New York Times)-excerpts from Snipes tax
return posted on the New York Times. Uses materials from
SEDM

Congressman
James Traficant-severely criticized the IRS and the administration
of the tax laws. Became a scapegoat for DOJ and IRS and was
indicted on ten counts for tax evasion, bribery, etc using false
witnesses.

Elton Silkman-Mr.
is a defendant represented by Larry BeCraft in a tax evasion case
in Rapid City, S.D., in the summer of 1997. The IRS sent him a "naked"
notice of deficiency for the first 5 years of the 1980s in early
1991, just before Elton sold his farm. When the IRS could not levy
any property to satisfy the claimed taxes, Silkman was indicted.
This appeal is very important because many people have "naked assessments."
Here is how the Government
responded to his brief. The Silkman reversal is found at FindLaw.

Ron Gardner's Appeal Brief
for Willful Failure to File Conviction: Ron Gardner
was convicted earlier this year of "Willful Failure to File" tax
returns. Larry Becraft represented Ron and the appeal brief prepared
by Larry is linked above. Whether or not one agrees with the general
approach or specific arguments in this case, this brief is loaded
with important facts relevant to the fraud and injustice we all
would like to understand and expose.

Williamson
v. Boulder Dam Credit Union- IRS served a "Notice of Levy" on
a couple's Credit Union account. Credit union turned over
the funds without a valid levy and was prosecuted by couple and
they lost!

U.S. v. Lloyd R. Long:
Federal District court in Tennessee, case NO. CR-1-93-91.
Mr. Long thoroughly researched the tax laws and came to the conclusion
that he didn't owe income tax. Stopped filing. Was criminally
prosecuted on two counts for "Willful Failure to File" by the IRS.
Acquitted! Larry BeCraft defended him.

U.S. v.
Troescher: Article from the Spotlight announcing U.S.
v Troescher, No. 95-55609, a case in which the Ninth Circuit Court
of Appeals agreed with Mr. Troescher's Fifth Amendment defense against
producing books and records, stating clearly that there was no "Tax
Crime Exception" to the Fifth Amendment -- a severe blow to IRS
"tax crime" prosecutions. Court's findings also posted.

Dr. Phil Roberts.
Refused to submit tax returns for two years to preserve his Fifth
Amendment rights not to testify against himself. Trial held
in 8th Circuit court, Arkansas, and prosecuted by SIX government
attorneys. He was not allowed to present witnesses or evidence
or appear at trial and was railroaded into either confessing or
going to jail. Eventually, arraigned and sentenced to 3.5
years in federal prison for a misdemeanor violation of the tax code
(26 U.S.C. 7203, "Willful Failure to File a Tax Return"), and became
another one of this nation's political "tax" prisoners.
Don't kid yourself, America is NOT a free country. This should
not be allowed to happen, but is an obvious scare tactic by the
government to keep people filing. The trial transcript is invaluable in building a good defense, and so is the DOJ Criminal
Tax Manual shown above, which appears to have been used by the
prosecuting U.S. attorneys.

Phil Marsh. Phil
and Marlene Marsh started "untaxing" people since 1990 and developed
an organization called the Pilot Connection. He put on quite a presentation
in the course of educating his clients. For better or worse, tens
of thousands of people across the fifty states owe their involvement
in the Tax Movement to Phil and his wife who are both now in prison.
Just recently attorney Bill Cohan managed to get portions of their
convictions reversed. This case is worth reading to gain some understanding
of what Phil and his organization were up to and perhaps what mistakes
were made, if any.

EEOC v. Information Systems
Consulting-A case prosecuted by the Department of Justice against
an employer in Texas who refused to hire someone who would not provide
their social security number. The citizen won! WARNING:
This is a LARGE FILE (over 500K) and takes a long time to download!